10.5.18. For fostering minors

The taxpayer may deduct the amount of 250 euros for each minor under the emergency, temporary or permanent foster care regime provided for in article 173 bis of the Civil Code, provided that the taxpayer lives with the minor for the entire tax period. 

If the cohabitation is less than the tax period, the amount of the deduction will be prorated by the actual days of cohabitation.  

This deduction will not give rise to this deduction when the adoption of the minor occurs during the tax period.  

When two or more taxpayers are entitled to this deduction and do not or cannot opt for joint taxation, the deduction will be prorated equally between them.

Completion

You must indicate the number of minors taken in during the year. Broken down if it is common to the marriage, or the foster care is only for the holder.

In separate boxes, indicate the minors cared for throughout the year, indicating only the number of minors, or the minors cared for who do not cover the entire year. In the latter case, you must indicate for each minor the number of days during which the foster care is effective throughout the tax period.